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Commitment to Equity Assessment (CEQ): Estimating the Incidence of Social Spending, Subsidies and Taxes Handbook

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Author Info

  • Nora Lustig

    ()
    (Department of Economics, Tulane University)

  • Sean Higgins

    ()
    (Department of Economics, Tulane University)

Abstract

This handbook presents a step-by-step guide to applying the incidence analysis used in the multi-country project CEQ. We define the pre- and post-net transfers income concepts, discuss the methodological assumptions used to construct them, explain how taxes, subsidies and transfers should be allocated at the household level, and suggest what to do when the information on taxes and transfers is not included in the household survey. We also describe the indicators that are used to assess the distributive impact, progressivity and effectiveness of social spending, subsidies and taxes. In addition, we present sample Stata code for producing some of the indicators.

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File URL: http://econ.tulane.edu/RePEc/pdf/tul1219.pdf
File Function: First Version, October 2012
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Bibliographic Info

Paper provided by Tulane University, Department of Economics in its series Working Papers with number 1219.

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Length: 58 pages
Date of creation: Oct 2012
Date of revision:
Handle: RePEc:tul:wpaper:1219

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Keywords: handbook; taxes and transfers; fiscal incidence; poverty; inequality;

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References

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  1. Margaret Grosh & Carlo del Ninno & Emil Tesliuc & Azedine Ouerghi, 2008. "For Protection and Promotion : The Design and Implementation of Effective Safety Nets," World Bank Publications, The World Bank, number 6582, August.
  2. Ferreira , Francisco H.G. & Robalino, David, 2010. "Social protection in Latin America : achievements and limitations," Policy Research Working Paper Series 5305, The World Bank.
  3. Ivica Urban, 2009. "Kakwani decomposition of redistributive effect: Origins, critics and upgrades," Working Papers 148, ECINEQ, Society for the Study of Economic Inequality.
  4. Lopez-Calva, Luis F. & Ortiz-Juarez, Eduardo, 2011. "A vulnerability approach to the definition of the middle class," Policy Research Working Paper Series 5902, The World Bank.
  5. Immervoll, Herwig & Levy, Horacio & Nogueira, José Ricardo & O'Donoghue, Cathal & Siqueira, Rozane Bezerra de, 2006. "The Impact of Brazil's Tax-Benefit System on Inequality and Poverty," IZA Discussion Papers 2114, Institute for the Study of Labor (IZA).
  6. Eduardo Lora, 2007. "The State of State Reform in Latin America," World Bank Publications, The World Bank, number 6642, August.
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Cited by:
  1. Nora Lustig & Carola Pessino, 2012. "Social Spending and Income Redistribution in Argentina During the 2000s: the Rising Role of Noncontributory Pensions," CEMA Working Papers: Serie Documentos de Trabajo. 499, Universidad del CEMA.
  2. Nancy Birdsall and Christian J. Meyer, 2014. "The Median Is the Message: A Good-Enough Measure of Material Well-Being and Shared Development Progress," Working Papers 351, Center for Global Development.
  3. Nora Lustig & Florencia Amábile & Marisa Bucheli & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez Pozo & Veronica Paz Arauco & Claudiney Pereira & Carola Pessino & Máximo Ros, 2013. "The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An overview," Working Papers 315, ECINEQ, Society for the Study of Economic Inequality.
  4. Sean Higgins & Nora Lustig & Whitney Ruble & Timothy Smeeding, 2013. "Comparing the Incidence of Taxes and Social Spending in Brazil and the United States," Working Papers 1317, Tulane University, Department of Economics.

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